Department of Fish, Wildlife and Parks financial-compliance audit for the two fiscal years ended .. PDF
Preview Department of Fish, Wildlife and Parks financial-compliance audit for the two fiscal years ended ..
1 s 354.349 L72FWP 2007 1 A Report TO THE Montana Financial-Compliance Audit Legislature Department ofFish^ Wildlife and Parks For the Two Fiscal Years Ended June 2007 30, October 2007 Legislative Audit Division STATEPUBLmK)NSCO[lECI»N 07-18 DEC 7 2007 MONTANASTATELIB.-ARY 1515E.6thAVE HELENA,MONTANA5i520 3 0864 1004 1760 2 Financial-Compliance Audits Legislative Audit Committee Financial-compliance audits are conducted by the Legislative Audit Division to determine ifan agency'sfinancialoperations are properly Representatives conducted, the financial reports are presented fairly, and the agency Bill Beck hascompliedwith applicablelawsand regulations. Inperformingthe Bill Glaser audit work, the audit staffuses standards set forth by the American Betsy Hands Institute of Certified Public Accountants and the United States Hal Jacobson, Vice Chair John Sinrud Government Accountability Office. Financial-compliance audit staff members hold degrees with an emphasis in accounting. Most staff Senators members hold Certified Public Accountant (CPA) certificates. Joe Balyeat, Chair Greg Barkus GovernmentAuditing Standards, the SingleAuditActAmendments Steve Gallus of1996 and OMB Circular A-133 require the auditor to issue certain Dave Lewis financial, internal control, and compliance reports. This individual Lynda Moss Mitch Tropila agency audit report is not intended to comply with these reporting requirements and is therefore not intended fordistribution to federal grantor agencies. The Legislative Audit Division issues a statewide Audit Staff biennialSingleAuditReportwhichcomplieswiththeabovereporting requirements. The Single Audit Reportforthe two fiscal years ended Financial-Compliance June 30, 2007, will be issued by March 31, 2008. The Single Audit David Brammer Report for the two fiscal years ended June 30, 2005, was issued on John Fine Cindy Jorgenson March 6, 2006. Copies ofthe Single AuditReportcan be obtained by S. Jeff Tamblyn contacting: Lena Tamcke Single Audit Coordinator LegislativeAudit Division Office ofBudgetand Program Planning Room 160, State Capitol State Capitol PO Box201705 MT MT Helena 59620 Helena 59620-1705 Fraud Hotline Help eliminate fraud, Direct comments or inquiries to: waste, and abuse in Legislative Audit Division state government. Call Room 160, State Capitol the Fraud Hotline at: PO Box 201705 MT Helena 59620-1705 (Statewide) 1-800-222-4446 (406) 444-3122 (in Helena) Reports can be found in electronic format at: 444-4446 http://leg.mt.gov/audit.htm LEGISLATIVE AUDIT DIVISION ScottA. Seacat. Legislative Auditor Deputv Legislative Auditors: Tori Hunthausen. James Gillett ChiefDeput)' Legislative Auditor Angle Grove October 2007 The Legislative Audit Committee ofthe Momana State Legislature: This is our financial-compliance audit report for the Montana Department of Fish, Wildlife and Parks for the two fiscal years ended June 30, 2007. Our report contains six recommendations related to compliance with written contracts, expenditure approval control, draws of federal cash, diversion of general license account funds, recording of multi-year easements, and revenue recognition. The department's written response to the audit recommendations is included in the back ofthe report. We thankthe directorand his stafffortheirassistance and cooperation during the audit. ectfullv submitted. A. Seacat Legislative Auditor Room 160 • State Capitol Building• PO Box 201705 • Helena. VIT• 59620-1705 Phone (406j444-3122 • FAX(406)444-9784• E-Mail [email protected] Digitized by the Internet Archive in 2010 with funding from IVIontana State Library http://www.archive.org/details/departmentoffish2007mont Table of Contents Figures and Tables ii Appointed and Administrative Officials iii Report Summary S-1 — CHAPTER INTRODUCTION I 1 Introduction 1 Background 1 PriorAudit Recommendations 3 Suspension and Debarment 3 Reconciling Land Values 4 — CHAPTER II FINDINGS AND RECOMMENDATIONS 5 Contract Payments 5 Approval ofGrant Payments 6 Cash Management 6 Loans from General License Account 7 Habitat Easements 8 Revenue Recognition 8 — CHAPTER III DISCLOSURE ISSUE 11 Overhead Account 11 Internal Service Fund Rates 11 INDEPENDENT AUDITOR'S REPORT & DEPARTMENT FINANCIAL SCHEDULES A-1 Independent Auditor's Report A-3 & Schedule ofChanges in Fund Balances Property Held in Trust forthe Fiscal Year Ended June 30, 2007 A-5 Schedule ofChanges in Fund Balances & Property Held in Trust forthe Fiscal YearEnded June 30, 2006 A-6 & Schedule ofTotal Revenues Transfers-In forthe Fiscal YearEnded June 30, 2007 A-7 & Schedule ofTotal Revenues Transfers-In forthe Fiscal Year Ended June 30, 2006 A-8 Schedule ofTotal Expenditures & Transfers-Out forthe Fiscal Year Ended June 30, 2007 A-9 & Schedule ofTotal Expenditures Transfers-Out for the Fiscal YearEnded June 30, 2006 A-10 Notes to the Financial Schedules A-11 DEPARTMENT RESPONSE B-1 Department ofFish. Wildlife and Parks B-3 Montana Legislative Audit Division Figures AND Tables Tables Table 1 Working Capital Available 12 lU Appointed and Administrative Officials Montana Fish. Wildlife and Parks Commission IV S-1 Report Summary Department ofFish, Wildlife and Parks This audit report is the resuh ofourfinancial-compliance audit ofthe DepartmentofFish, Wildlife and Parks forthetwofiscalyears endingJune 30, 2007. We issued an unqualified opinion on the financial schedules contained in this report. This means the reader may rely on the information presented in thefinancial schedules and the supporting dataonthe state's accounting system. This report contains six recommendations directed to the department. These six recommendations address compliance with written contracts, expenditure approval control, draws of federal cash, diversion of general license account funds, recording multi-yeareasements, and revenue recognition. The listingbelowserves asameansofsummarizingtherecommendations contained inthe report, the department's response thereto, and a reference to the supporting comments. Recommendation #1 We recommend the departmentmonitorprocedures to ensure personnel comply with contractterms when approving contract payments 5 Department Response: Concur B-3 Recommendation#2 We recommend the department document the authorized approvers forpayments from each projectgrant 6 Department Response: Concur B-3 Recommendation #3 We recommend the department seek federal reimbursementatthe time expenditures occuras allowed by federal regulation and required by state law. 7 Department Response: Concur B-4 Recommendation #4 We recommend the departmentuse General License Account funds forallowable purposes 8 Department Response: Concur B-4 Recommendation #5 We recommend the department record the purchase oflong-term easements in compliance with state accounting policy 8 Department Response: Concur B-4 S-2 Recommendation #6 We recommend the department record revenue and deferred revenue accordingto state " accountingpolicy Department Response: Concur B-4
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